A systematic literature review on integrated reporting from 2011 to 2020

Soriya, Sushila; Rastogi, Parthvi

doi:10.1108/jfra-09-2020-0266

Cited by 35 publications

(28 citation statements)

References 106 publications

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“…NFIrequested by law and by various organizations, such as the Organization for Economic Cooperation and Development (OECD), the International Federation of Accountants (IFAC), and the International Finance Corporation (IFC)-has been and is the object of interest for researchers. Recent studies, such as that by Soriya and Rastogi (2021), show the need to continue advancing in this type of study. Research also considers it very important to identify and report business risks accurately, with special attention to risks from technology and cybersecurity.…”

Section: Literature Reviewmentioning

confidence: 99%

Spanish companies’ website communication of environmental, social, and governance information

Ponce

González

Serrat

2021

Communication & Society

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This study’s goal is to analyze the website communication of environmental, social, and governance –Environmental Social Governance (ESG)– information by companies on the Madrid Stock Exchange. The empirical descriptive and inferential analysis determines IBEX35 companies’ regulatory compliance in disclosure of non-financial information through examination of their website disclosure of ESG information. Economic-financial information from the Iberian Balance Sheet Analysis System (Sistema de Análisis de Balances Ibéricos (SABI)) database was also used to investigate whether the firms that communicate this information better are also more economically efficient. The study results reveal that IBEX35 companies’ website disclosure provides heterogeneous information that is difficult to access and that they need to improve website transparency by communicating sound, sustainable non-financial reports. Further, a significant correlation was found between the companies that disclose the most ESG information and those that have the highest economic profitability –that is, those that are best adapted to the Spanish legal system and compatible with the challenges established by the UN’s Agenda 2030.

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Section: Literature Reviewmentioning

confidence: 99%

Spanish companies’ website communication of environmental, social, and governance information

Ponce

González

Serrat

2021

Communication & Society

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“…As IR gains momentum in India, it is essential to ascertain its costs and benefits (Islam, 2020). According to Soriya and Rastogi (2021), to determine the feasibility of IR in India, it is necessary to examine its disclosure practices and analyze shareholders' and accountants' perceptions of this new system.…”

Section: Introductionmentioning

confidence: 99%

The impact of integrated reporting on financial performance in India: a panel data analysis

Soriya

Rastogi

2022

JAAR

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PurposeThe study aims to determine the trend of Integrated Reporting (IR) practices and investigates its impact on operational performance (return on assets (ROA)) and firm value (Tobin's Q) of National Stock Exchange (NSE) listed companies in India.Design/methodology/approachManual content analysis is used to construct Integrated Reporting Disclosure Quality Index (IRDQI) to assess disclosure practices of 93 integrated annual reports for three years from 2017–2018 to 2019–2020. Further, panel data models are utilized for investigating the relationship between IRDQI and financial performance. The dependent variable consists of ROA and Tobin's Q in regression models, while the independent variable includes IRDQI.FindingsThe empirical analysis results show that IRDQI is positively and significantly associated with operational performance (ROA) while insignificantly related to firm value (Tobin's Q). The study also reveals the upward trend of IR elements and guiding principles from 2017–2018 to 2019–2020.Research limitations/implicationsThe primary limitation of this study is the scarcity of data as a handful of companies are preparing IR in India. This paper considers two profitability measures, i.e. ROA and Tobin's Q. Future research should consider both long-term and short-term profitability measures to represent the progress of IR in India.Practical implicationsThe escalation of IR disclosures represents that Indian companies are utilizing the opportunities offered by IR to meet stakeholders' expectations. Further, the study investigates the financial performance of Indian companies, which is essential for the growth and survival of the companies. The study's findings would enhance the capacity of firms to raise capital from capital markets by enticing investors.Originality/valueThis study contributes to the limited literature of IR disclosure and financial performance in India by employing content analysis and regression analysis. The organizations could utilize the unique IR index constructed in the Indian context to scrutinize their IR practices.

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“…Much as IR is not yet mandatory in most developing countries like Uganda, its practice by organisations is a best practice given the underlying significance. JFRA 21,2 Thirdly, there have been limited studies that empirically examine the determinants of IR in emerging countries in Africa as this has been evidenced in the Soriya and Rastogi (2021) study whereby out of 110 articles reviewed, only 8 articles mentioned African countries. Soriya and Rastogi (2021) found that only 6 articles mentioned South Africa whilst 2 articles mention Uganda and Nigeria.…”

Section: Introductionmentioning

confidence: 99%

The association between accountant’s competences, organisational culture and integrated reporting practices

Orobia

Nturaninshaba

Bananuka

et al. 2021

JFRA

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Purpose This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices. Design/methodology/approach A questionnaire survey of 43 manufacturing firms in Mbarara district (South Western Uganda) was undertaken. The unit of inquiry was senior staff in the accounts office while the unit of analysis was the manufacturing firm. The study hypotheses were tested using regression analysis with the aid of Statistical Package for Social Sciences software version 21. Findings The findings revealed that while there is a positive and significant association between accountant’s competences and integrated reporting practices, the association between organisational culture and integrated reporting practices is insignificant. In the additional analysis, this study finds that accountant’s competences are significantly associated with all the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Surprisingly, organisational culture is not significantly associated with any of the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Practical implications To the academia, this study expands on the understanding of what matters for improvement in integrated reporting practices in an emerging economy such as Uganda whose history is characterised by civil wars and political unrest. Those in practice may use this study results to promote better reporting practices through the attraction of professional accountants with the necessary proficiencies in corporate reporting practices. The policymakers may also opt to mandate integrated reporting among manufacturing firms. Originality/value This study provides a first-time and in-depth understanding of the association between the accountant’s competences, organisational culture and integrated reporting practices using evidence from a developing African Country – Uganda.

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A systematic literature review on integrated reporting from 2011 to 2020

Cited by 35 publications

References 106 publications

Spanish companies’ website communication of environmental, social, and governance information

Spanish companies’ website communication of environmental, social, and governance information

The impact of integrated reporting on financial performance in India: a panel data analysis

The association between accountant’s competences, organisational culture and integrated reporting practices

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